# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 18: Contravention of conditions or requirements-duty point and persons liable to pay

Extent: E+W+S+N.I.

(1) The excise duty point for excise goods in respect of which there is a failure to comply with any condition subject to which any relief from payment of duty on those goods was conferred is the time of that failure to comply.
(2) The person liable to pay the duty is the person holding the excise goods at the excise duty point.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/18 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.